Eligibility under section 35AC: specified rural development project extended for a further period; prior fiscal donations disallowed.
Specification under section 35AC designates the Palli Unnayan Prakalpa Project activities by Ramakrishna Mission Sevashrama as an eligible project, extended for a further two years commencing with the financial year 2006-2007 without any change in the approved cost of Rs. 10.36 lakhs, and records that financial year 2005-06 is closed so no donation can be collected for that year.

Deduction under section 35AC: Government approves specified institutions and projects for eligible donation deductions.
Central Government approves institutions recommended by the National Committee and specifies, for each listed institution, the eligible project or scheme, the estimated project cost and the maximum portion of that cost which may be allowed as a deduction under the relevant provision of the Income tax Act for the financial years expressly stated against each entry.

Tax exemption for institution income: donations received on behalf of the religious institution excluded from donors' taxable income subject to compliance.
Income received by any person on behalf of Sri Sri Jagadguru Shankaracharya Mahasanasthanam Dakshinamnya Sri Sharada Peetham, Sringeri shall not be included in that person's total income provided the Institution applies income wholly and exclusively to its objects with limited accumulation, confines investments to permitted modes, treats business income as taxable unless incidental and separately maintained, files returns, obtains audited accounts, and transfers surplus on dissolution to a similar organization.

Exemption under Section 10(23C)(iv): income received on behalf of Punjab Infrastructure Development Board exempted for recipients subject to conditions.
Any income received by any person on behalf of Punjab Infrastructure Development Board, Chandigarh is exempt in the hands of the recipient under Section 10(23C)(iv) subject to conditions: application or permissible accumulation of income for institutional objects, restricted modes of investment, business income only if incidental with separate books, regular filing of returns, mandated audit and audit report, and transfer of surplus on dissolution; the notification applies from assessment year 2006-07 onwards and may be rescinded if activities are not genuine or non-compliant.

Industrial Park approval under tax incentive rules-benefits contingent on infrastructure, unit thresholds, and strict compliance conditions.
The Central Government notifies the industrial part of M/s. Rajasthan State Industrial Development & Investment Corporation Limited as an Industrial Park for purposes of clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms: prescribed project parameters, minimum infrastructure investment thresholds, defined infrastructure components, limits on single-unit area occupation, separate approvals for foreign investment, requirement that a minimum number of units locate before tax benefits apply, continued operation by the grantee, conditions for transfer of operation, and invalidation or withdrawal of approval for material misrepresentation, unauthorized plan amendments, delays beyond specified commencement or non-compliance.

Industrial Park tax benefits conditioned on compliance, minimum units, prescribed infrastructure, approvals, and restrictions on transfers.
The Central Government notifies M/s Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an Industrial Park for the purposes of section 80-IA(4)(iii), subject to annexed terms: specified location, area, industrial/commercial allocation, minimum units, investment and commencement date; minimum infrastructure-spend thresholds; cap on single-unit occupancy; separate clearance for foreign investment; tax benefits contingent on minimum units and continued operation by the notifying undertaking; fresh approval required if commencement is delayed; invalidation for misinformation or duplicative approvals; prescribed transfer notification and adherence obligations, with Central Government power to withdraw approval for non-compliance.

Industrial park tax benefit eligibility conditioned on meeting prescribed infrastructure, unit, approval and compliance requirements.
Central Government notifies the undertaking developed and operated by M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur as an Industrial Park for the purposes of clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms: specified location, area, allocable industrial and commercial percentages, minimum number of units, investment and infrastructure thresholds, operational continuity by the applicant, mandatory statutory approvals, limits on single-unit occupancy, fresh approval if commencement is delayed, and invalidation or withdrawal for misinformation, nondisclosure, amendment without approval, or non-compliance.

Industrial Park recognition under section 80 IA enables tax benefits subject to prescribed infrastructure and occupancy compliance.
Notification designates M/s. Rajasthan State Industrial Development & Investment Corporation Limited's undertaking at Integrated Infrastructure Development Centre, Nagaur, as an Industrial Park under clause (iii) of sub section (4) of section 80 IA, subject to specified terms: site, area, allocable industrial and commercial percentages, minimum 80 industrial units, proposed investments and commencement date. Approval requires minimum infrastructure expenditure thresholds, defined common facilities, a single unit occupancy cap of fifty percent, separate statutory and foreign investment approvals, continuation of operation by the undertaking, and fulfilment of unit count before tax benefits attach; non compliance, delays, transfers, misinformation or unauthorised amendments invalidate approval.

Jurisdiction reallocation under section 120 assigns Chief Commissioner Ghaziabad oversight of specified Commissioner jurisdictions.
The Central Board of Direct Taxes, invoking section 120(1) and (2) of the Income-tax Act, amends S.O. 733(E) by substituting serial number 83 in Schedule I to designate the Chief Commissioner of Income-tax, Ghaziabad (headquarters Ghaziabad) with jurisdiction over the Commissioners of Income-tax at Meerut, Aligarh, Ghaziabad and Mujaffarnagar.

Industrial Park Approval: conditions on infrastructure spending, unit occupancy limits, and eligibility for tax benefits tied to minimum units.
Notification under clause (iii) of sub section (4) of Section 80 IA designates M/s. Finest Promoters Private Limited's development as an Industrial Park and sets operative conditions: prescribed location and area, allocable industrial and commercial percentages, minimum number of units, permitted activities, and investment figures; minimum infrastructure expenditure thresholds and specified infrastructure inclusions; prohibition on a single unit occupying more than fifty percent of allocable industrial area; tax benefits contingent on locating the minimum units; continued operation by the developer; delay, misinformation, transfer and non compliance consequences.

Industrial Park Notification: approval enables tax incentives under the Income-tax Act subject to prescribed conditions and compliance requirements.
Notification designates M/s. Paliwal Overseas Private Limited's undertaking at RMZ Titanium, Bangalore, as an Industrial Park for the purposes of clause (iii) of sub-section (4) of section 80-IA of the Income-tax Act, permitting tax incentives subject to the annexed terms. The annexure details location, area, permitted industrial activities, full industrial allocation, minimum unit count, investment and infrastructure expenditure requirements, commencement timeline, limits on single-unit occupancy, obligations to secure statutory and foreign investment approvals, operational continuity by the grantee, transfer notification procedures, and grounds for invalidation or withdrawal of approval for non-compliance.

Tax exemption for contributions to Council for Leather Exports conditioned on exclusive application of funds and prescribed compliance.
Any income received by a person on behalf of the Council for Leather Exports is not to be included in that person's total income provided the Institution applies or accumulates income exclusively for its objects (with accumulation over fifteen percent limited to five years), confines investments to modes in section 11(5), treats business income as non exempt unless incidental with separate books, files returns regularly, obtains the prescribed audit and report, and on dissolution transfers surplus to a like organization; applicability begins AY 2004 05 and may be rescinded for noncompliance.

Industrial park notification: tax benefits conditional on infrastructure, unit thresholds, operator continuity and approval compliance.
The Central Government notifies the undertaking developed and operated by M/s Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, at RIICO Industrial Area Rampur, Mundana, Bhiwadi as an industrial park for purposes of section 80-IA(4)(iii), subject to annexed conditions: prescribed area and allocable use percentages, minimum industrial units, minimum infrastructure investment thresholds, definition of infrastructure, a cap on single-unit occupancy, requirement for statutory approvals, tax benefits contingent on minimum unit occupation, operator continuity during benefit period, transfer notification procedure, and invalidation/withdrawal for misinformation, non-disclosure, unauthorized amendments or non-compliance.

Industrial park recognition under section 80-IA enables tax benefits subject to compliance with prescribed project and infrastructure conditions.
Notification designates the Neem Ka Thana undertaking of M/s. Rajasthan State Industrial Development & Investment Corporation Limited as an industrial park for purposes of Section 80-IA(4)(iii), conditioned on specified project parameters (area, allocable industrial/commercial proportions, minimum 42 industrial units, proposed commencement), minimum infrastructure investment thresholds, required infrastructure components, prohibition on single-unit dominance, separate statutory approvals for foreign investment, developer continuity during benefit period, and provisions rendering approval invalid for delay, misrepresentation, undisclosed material facts, or unauthorized project amendments.

Industrial Park notification under section 80-IA enables tax benefits subject to compliance with infrastructure, occupancy and approval conditions.
Notification under section 80-IA(4)(iii) designates the Sitapura Phase-III Industrial Park, developed and to be operated by M/s. Rajasthan State Industrial Development & Investment Corporation Limited, as eligible for tax benefits subject to conditions: specified project parameters (area, allocable industrial/commercial proportions, minimum units, commencement date), minimum infrastructure investment thresholds, provision of common facilities, limits on single-unit occupation of allocable area, requisite external approvals, establishment of minimum units before benefits accrue, continuous operation by the developer, prescribed procedures for transfer of operation, and invalidation for misrepresentation, nondisclosure, unauthorized amendments, or delayed commencement without fresh approval.

Industrial Park tax benefit framework requires operator continuity, minimum units and infrastructure compliance before conditional tax incentives can be claimed.
Notification designates the Industrial Park at Ajeetgarh, Sikar, developed and operated by M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an Industrial Park for purposes of section 80-IA(4)(iii), subject to annexed terms including site parameters, minimum unit threshold and investment, minimum infrastructure expenditure requirements, infrastructure definitions, cap on single unit occupation, separate statutory and foreign investment approvals, operator continuity, transfer notification procedures, and invalidation and withdrawal consequences for misinformation, nondisclosure or unauthorized project amendments.

Tax exemption for institution receipts conditioned on exclusive application of income, permitted investments, accounting, and audit compliance.
Notification grants tax exemption for income received by any person on behalf of Population Services International provided specified conditions are met: income must be applied or properly accumulated for the institution's objects with limits on accumulation; funds must be invested in forms permitted by section 11(5) (except limited in-kind voluntary contributions); business income is exempt only if incidental and separately accounted; the institution must file returns regularly, furnish an accountant's audit report with the return, and transfer surplus assets on dissolution to a similar organization.

Tax exemption for income received on behalf of a charitable institution, subject to application, investment and audit conditions.
Exemption excludes from a recipient's total income any sums received on behalf of the Centre for Development and Human Rights, provided the Institution applies or accumulates income wholly and exclusively for its objects (with limited permissible accumulation), restricts investments to modes permitted under section 11(5), treats incidental business profits with separate books, files income-tax returns, transfers surplus on dissolution to a like-minded organization, and furnishes an accountant's audit report with its return.

Terminology correction: 'sub-rule' replaced by 'clause' in official notification text to amend published Gazette wording.
The corrigendum directs that, in the notification S.O. 44(E) as printed in the Gazette of India, Part II, Section 3, Sub-section (ii), the phrase "sub-rule" shall be read as "clause" in the specified column and line, effecting a textual substitution in the published notification.

Charitable income exemption: income received for a public finance institute is tax-exempt subject to specified compliance conditions.
Notification under Section 10(23C)(iv) exempts income received by any person on behalf of the National Institute of Public Finance and Policy from inclusion in that person's total income, subject to conditions: exclusive application or limited accumulation of income, permitted modes of investment, business only if incidental with separate books, regular filing of returns, dissolution transfer of surplus to a like organization, and furnishing an accountant's audit report with the return.